Madras High Court
R.Devarasan vs The Commissioner Of Commercial Taxes on 17 March, 2025
W.P.(MD)No.6415 of 2025
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED : 17.03.2025
CORAM:
THE HONOURABLE MR.JUSTICE VIVEK KUMAR SINGH
W.P.(MD)No.6415 of 2025
and
W.M.P.(MD)No.4708 of 2025
R.Devarasan ... Petitioner
-vs-
1.The Commissioner of Commercial Taxes,
Ezhilagam, Chepauk, Chennai 600 005.
2.The Joint Commissioner,
Chennai East Division,
Integrated Commercial Taxes Building,
Nandanam, Chennai - 600 035.
3.The Assistant Commissioner of Commercial Tax,
Woraiyur Assessment Circle,
Thilainagar West, Trichy – 620018.
4.The Commissioner,
Nagapatinam Municpality,
Nagapatinnam.
5.The Divisional Engineer (Highways),
Near Circuit House, Trichy – 620020.
6.The Assistant General Manager (Civil Work),
BHEL, Trichy – 620014.
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W.P.(MD)No.6415 of 2025
7.The Project Director, DRDA,
Trichy Collectorate, Trichy – 620001.
8.Executive Officer,
Thiruverambur Union Office,
Thiruverambur, Trichy - 620013.
9.The Commissioner,
Trichirappalli City Corporation,
Trichirappalli – 620001.
10.Divisional Engineer Highways,
Rural Works Department,
K.K.Nagar, Trichy – 620021. ... Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of India, to
issue a Writ of Certiorarified Mandamus, calling for the impugned bank
attachment proceedings in RC.No.471/2016/A2 dated 23.10.2024 and quash the
impugned proceedings of incorrect bank attachment and direct the first
respondent to pass fresh orders after collecting all the TDS amounts sent by the
contractees of the petitioner to the second respondent / third respondent for the
years 2007-08 to 2013-14 under the TNVAT Act so as to enable the petitioner to
file Departmental Appeals for these years as per the orders of the Division Bench
of Madras High Court (Madurai bench) in W.A.(MD)Nos.119 and 166 to 171 of
2016, dated 12.02.2024.
For Petitioner : Mr.C.Baktha Siromoni
For R1 to R3, R5 to R8 & R10 : Mr.J.K.Jayaselan
Government Advocate
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W.P.(MD)No.6415 of 2025
ORDER
This Writ Petition has been filed seeking to quash the impugned bank
attachment proceedings in RC.No.471/2016/A2 dated 23.10.2024 and to direct
the first respondent to pass fresh orders after collecting all the TDS amounts sent
by the Contractees of the petitioner to the second respondent / third respondent
for the years 2007-08 to 2013-14 under the TNVAT Act, so as to enable the
petitioner to file Departmental Appeals for these years as per the orders of the
Division Bench of this Court in W.A.(MD)Nos.119 and 166 to 171 of 2016, dated
12.02.2024.
2. Today, when the matter was taken up for hearing, Mr.J.K.Jayaselan,
learned Government Advocate submitted that the petitioner had already
challenged the assessment orders passed for the Assessment Years 2006–2007 to
2013–2014 by filing W.P.(MD)Nos.22540 to 22547 of 2015. This Court, by order
dated 16.12.2015, dismissed the said writ petitions, granting liberty to the
petitioner to challenge the impugned orders before the appellate authority within
two weeks from the date of receipt of a copy of that order. Aggrieved by the same,
the petitioner filed W.A.(MD)Nos.119 and 166 to 171 of 2016. A Division Bench
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of this Court, by judgment dated 12.02.2024, dismissed the writ appeals, thereby
confirming the order of the learned Single Judge.
3. The learned Government Advocate further submitted that, as against the
assessment orders, the petitioner has an appellate remedy under Section 51 of the
TNVAT Act. However, without invoking the appellate remedy, the petitioner has
directly approached this Court, challenging the impugned bank attachment
proceedings.
4. In view of the above submissions, this Court directs the petitioner to file
an appeal before the appellate authority under Section 51 of the TNVAT Act
within one month from the date of receipt of a copy of this order and raise all the
grounds raised in this writ petition in the appeal. In the event, if any appeal is
filed within a period of one month from the date of receipt of a copy of this order,
the same shall be entertained by the appellate authority without reference to the
period of limitation and disposed of in accordance with law, within a period of
four months thereafter.
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5. With the above directions, this Writ Petition stands disposed of. No
costs. Consequently, connected Miscellaneous Petition is closed.
NCC : Yes / No 17.03.2025
Index : Yes / No
smn2
To:-
1.The Commissioner of Commercial Taxes,
Ezhilagam, Chepauk, Chennai 600 005.
2.The Joint Commissioner,
Chennai East Division,
Integrated Commercial Taxes Building,
Nandanam, Chennai - 600 035.
3.The Assistant Commissioner of Commercial Tax,
Woraiyur Assessment Circle,
Thilainagar West, Trichy – 620018.
4.The Commissioner,
Nagapatinam Municpality,
Nagapatinnam.
5.The Divisional Engineer (Highways),
Near Circuit House, Trichy – 620020.
6.The Assistant General Manager (Civil Work),
BHEL, Trichy – 620014.
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7.The Project Director, DRDA,
Trichy Collectorate, Trichy – 620001.
8.Executive Officer,
Thiruverambur Union Office,
Thiruverambur, Trichy - 620013.
9.The Commissioner,
Trichirappalli City Corporation,
Trichirappalli – 620001.
10.Divisional Engineer Highways,
Rural Works Department,
K.K.Nagar, Trichy – 620021.
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VIVEK KUMAR SINGH, J.
smn2
17.03.2025
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